Legal Opinion
Schlicher v. Commissioner
United States Tax Court
Decided April 1, 1997No. Docket No. 21305-94UnpublishedCited by 2 opinions
1Opinion of the Court
JAMES D. SCHLICHER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Schlicher v. Commissioner
Docket No. 21305-94
United States Tax Court
T.C. Memo 1997-163; 1997 Tax Ct. Memo LEXIS 186; 73 T.C.M. (CCH) 2501;
April 1, 1997, Filed
Jon R. Vaught, for petitioner.
Jeremy McPherson, for respondent.
PARR
PARR
MEMORANDUM OPINION
PARR, Judge: This case is before the Court on petitioner's motion for reasonable litigation costs, 1 filed on February 24, 1997, pursuant to section 7430 and Rules 230 through 232. 2 Neither party requested an evidentiary hearing. The relevant facts are taken from the…
2Cases cited7 opinions
- Pierce v. UnderwoodSupreme Court of the United States · 1988
- Clair S. Huffman v. Commissioner Of Internal RevenueCourt of Appeals for the Ninth Circuit · 1992
- BROAD AVENUE LAUNDRY AND TAILORING, Petitioner, v. the UNITED STATES, RespondentCourt of Appeals for the Federal Circuit · 1982
- Sher v. CommissionerUnited States Tax Court · 1987
- Leopold Z. Sher and Karen B. Sher v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1988
2 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Larsen v. United StatesUnited States Court of Federal Claims · 1997
- Blakley v. United StatesUnited States Court of Federal Claims · 2008